DIFFERENCE BETWEEN CT-1 & CT-3

CT-1 is meant for procurement of excisable goods without payment of duty by a ' Merchant Exporter'. 

CT-3 is meant for procurement of excisable goods without payment of duty by a 100% Export Oriented Unit.

C.T 1 is a certificate for clearing the excisable goods without excise duty for export purpose. C.T 1 is to be issued by the Exporter who procures the excisable commodity from the manufacturer.  Based on this the manufacturer will not charge excise duty in the excise invoice.  

C.T 3 is a certificate issued for the same purpose but used by the 100% EOU.

rengaraj r.k

Dear Ram Kumar

I agree with CVR sarma.

Regards

HS Negi